A layoff in the Learning and Development Department is expected to have an immediate restructuring charge $($from severance packages$)$ of $$206,000$ and save money for the department according to the table immediately below. The firm$$s weighted average cost of capital is $11$ percent $($which may be used as the discount rate for this and other average$-$risk investments$).$ YearCash Flows$1$$$112,2752$$$116,0203$$$86,7504$$$22,322$ The Present Value of $$1$ Table $($Table $3)$ tells us: Period $($n$)$Present Value Factor at $11\%$ Discount Rate$1\mathrm{.}9012\mathrm{.}8123\mathrm{.}7314\mathrm{.}659$ Formulas: Net present value $=$ Present value of cash inflows $$ Present value of cash outflows Benefit cost ratio $=$ Present value of cash inflows $$ Present value of cash outflows A$)$ What is the Net Present Value $($NPV$)$ and Benefit Cost Ratio $($BCR$)$ of investing in this restructuring charge to lay off the employee? $$ B$)$ Do these measures support the layoff decision with its associated restructuring charge? Why or why not?